Who files GSTR-9/9C
Summary
Thresholds and late fees for annual returns.
Key points
- Due 31 Dec for 2025-26
- Credit deadline 30 Nov
For Korean companiesTurnover is aggregated by PAN.
More
November 2026 filing calendar at a glance
November stacks the extended tax returns and the 2025-26 GST clean-up deadline on top of monthly filings: TDS on the 7th, GSTR-1 on the 11th, PF/ESIC and Form 131 certificates on the 15th, GSTR-3B on the 20th, audit-case returns on the 21st, MGT-7 on the 29th and transfer-pricing returns on the 30th.
Read source →TDS under the Income-tax Act, 2025
Section 393 structure and transition rule.
Read source →GST late fees and interest
Late fee per day with turnover caps; 18% interest, 24% on excess credit.
Read source →E-invoicing ₹5 crore and the 30-day rule
Once over ₹5 crore, always covered; 30-day reporting at ₹10 crore+.
Read source →Request a consultation
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